ACCOUNTING IMAGES AND THE RESOLUTION OF LABOR CONTRACT COSTING CONFLICT

Models for determining the costs of labor contracts are frequently con troversial. A tentative framework for matching ''accounting image'' wi th ''conflict resolution'' is proposed as a useful lens for understand ing how labor contract costing information may affect the resolution o f collective bargaining disputes. A public sector case study in which labor contract costing was a disputed feature is analyzed in the conte xt of the framework proposed. The notion introduced is that in collect ive bargaining settings characterized by conflict, adoption of an appr opriate image of accounting might facilitate nonviolent conflict resol ution.